Charalambos Spathis Professor

Aristotle University of Thessaloniki

Department of Economics

Division of Business Administration

54124 Thessaloniki, Greece

Tel: +30 2310 996688

Fax: +30 2310 996452

E-mail: hspathis@econ.auth.gr

Site: http://users.auth.gr/hspathis

Publications

1. Manganaris, P., Spathis, C., and Dasilas, A. (2015). The Effects of Mandatory IFRS

Adoption and Conditional Conservatism on European Bank Values, Journal of

International Accounting, Auditing and Taxation, Vol. 24, No. 1. pp. 72-81.

2. Tsipouridou, M. and Spathis, C. (2014). Audit opinion and earnings management:

Evidence from Greece, Accounting Forum, Vol. 38, No. 1, pp. 38-54.

3. Kanellou, A., and Spathis, C. (2013). Accounting Benefits and Satisfaction in an ERP

Environment, International Journal of Accounting Information Systems , Vol.

14, No. 3, pp. 209-234.

4. Gaganis, C., Pasiouras, F., and Spathis, C. (2013). Regulations and Audit Opinions:

Evidence from EU Banking Institutions, Computational Economics, Vol. 41, No. 3,

pp. 387 - 405.

5. Tsipouridou, M. and Spathis, C. (2012). Earnings management and the role of auditors

in an unusual IFRS context: The case of Greece. Journal of International

Accounting, Auditing and Taxation, Vol. 21, No. 1, pp. 62-78.

6. Manganaris, P., and Spathis, C. (2012). Greek Students’ Perceptions of an Introductory

Accounting Course and the Accounting Profession. Advances in Accounting

Education, Vol. 13, pp. 59-85.

7. Spathis, C. and Tsipouridou, M. (2012). Audit opinion, audit firm and financial

information in a IFRS context, Contribut ions to Accounting Research I , Studies

in Honour of Emeritus Professor George Kafoussis, Publ ished by Panteion

University of Social and Polit ical Sciences, pp. 410-428.

8. Kanellou, A., and Spathis, C. (2011). Auditing in Enterprise System Environment: a

Synthesis. Journal of Enterprise Information Management, Vol. 24, No. 6, pp.

494 - 519.

9. Kirkos, E., Spathis, C., and Manolopoulos, Y. (2010). Audit-firm group appointment: An

artificial intelligence approach. Intell igent Systems in Accounting, Finance and

Management, Vol. 17, No. 1, pp. 1-17.

2

10. Floropoulos, J., Spathis, C., Halvatzis, D., and Tsipouridou, M. (2010). Measuring the

Success of the Greek Taxation Information System. International Journal of

Information Management, Vol. 30, No. 1, pp. 47-56.

11. Georgakopoulou, E., Spathis, C., and Floropoulos, J. (2010). The transition from the

Greek Accounting System to IFRS: Evidence from the manufacturing sector.

International Journal of Managerial and Financial Accounting, Vol. 2, No.

1, pp. 4-19.

12. Moschidis, O., Spathis, C., and Floropoulos, J. (2009). Methodological Approach to

Multidimensional Exploratory Evaluation of the Taxis (Taxation Information System)

Usefulness: Greek Economy in Perspective. Journal of Financial Management

and Analysis, Vol. 22, No. 2, pp. 1-12.

13. Kirkos, E., Spathis, C., and Manolopoulos, Y. (2008). Support Vector Machines, Decision

Trees and Neural Networks for Auditor Selection. Journal of Computational

Methods in Sciences and Engineering, Vol. 8, No. 3, pp. 213-224.

14. Kirkos, E., Spathis, C., Nanopoulos, A., and Manolopoulos, Y. (2007). Identifying

Qualified Auditors’ Opinions: A Data Mining Approach. Journal of Emerging

Technologies in Accounting, Vol. 4, No. 1, pp. 183-197.

15. Gaganis, C., Pasiouras, F., Spathis, C., and Zopounidis, C. (2007). A Comparison of

Nearest Neighbours, Discriminant and Logit Models for Auditing Decisions.

Intel l igent Systems in Accounting, Finance and Management, Vol. 15, No. 1-

2, pp. 23-40.

16. Petridou, E., Spathis, C., Glaveli, N., and Liassides, C. (2007). Bank service quality:

Empirical evidence from Greek and Bulgarian customers. International Journal of

Quality and Reliabil i ty Management. Vol. 24, No. 6, pp. 568-585.

17. Kirkos, E., Spathis, C., and Manolopoulos, Y. (2007). Data Mining Techniques for the

Detection of Fraudulent Financial Statements. Expert Systems with Applications,

Vol. 32, No. 4, pp. 995-1003.

18. Spathis, C., and Georgakopoulou, E. (2007). The Adoption of IFRS in South Eastern

Europe: The Case of Greece. International Journal of Financial Services

Management, Vol. 2, No. 1-2, pp. 50-63.

19. Spathis, C. (2007). Detecting Fraudulent Financial Statements by using Continuous

Auditing, Τιμητικός Τόμος Καθηγητού Α. Ιγνατιάδη, Πανεπιστήμιο

Μακεδονίας, σελ. 1211-1234.

20. Spathis, C. (2006). Enterprise Systems Implementation and Accounting Benefits.

Journal of Enterprise Information Management , Vol. 19, No. 1, pp. 67-82.

21. Caramanis, C., and Spathis, C. (2006). Auditee and Audit Firm Characteristics as

Determinants of Audit Qualifications: Evidence from the Athens Stock Exchange.

Managerial Auditing Journal, Vol. 21, No. 9, pp. 905-920.

22. Glaveli, N., Petridou, E., Liassides, C. and Spathis, C. (2006). Bank Service Quality:

Evidence from Five Balkan Countries. Managing Service Qual ity, Vol. 16, No. 4, pp.

380-394.

3

23. Spathis, C. and Ananiadis, J. (2005). Assessing the Benefits of using an Enterprise

System in Accounting Information and Management. Journal of Enterprise

Information Management , Vol. 18, No. 2, pp. 195-210.

24. Floropoulos, I., Negakis, C. and Spathis, C. (2005). Voluntary Disclosure: Empirical

Evidence from Greek Listed and not Listed Companies. Τιμητικός Τόμος

Καθηγητού Σ. Σαραντίδη, Πανεπιστήμιο Πειραιώς, Τόμος B’, σελ. 1213-1226.

25. Spathis, C., Petridou, E. and Zopounidis, C. (2005). Management Audit. Encyclopedia

of Management, Thomson Gale, 5th

Edition, (Επεξεργασία και αναθεώρηση

λήμματος), pp. 481-483.

26. Spathis, C., Doumpos, M. and Zopounidis, C. (2004). A Multicriteria Discrimination

Approach to Model Qualified Audit Reports. Operational Research. Αn

International Journal , Vol. 4, No. 3, pp. 347-355.

27. Spathis, C., and Constantinides, S. (2004). Enterprise Resource Planning Systems’

Impact on Accounting Processes. Business Process Management Journal, Vol.

10, No. 2, pp. 234-247.

28. Spathis, C. and Ananiadis, J. (2004). The Accounting System and Resource Allocation

Reform in a Public University. The International Journal of Educational

Management, Vol. 18, No. 3, pp. 196-204.

29. Spathis, C., Petridou, E. and Glaveli, N. (2004). Managing Service Quality in Banks:

Customers’ Gender Effects. Managing Service Quality, Vol. 14, No. 1, pp. 90-102.

30. Spathis, C. and Constantinides, S. (2003). The Usefulness of ERP Systems for Effective

Management. Industrial Management and Data Systems, Vol. 103, No. 9, pp.

677-685.

31. Spathis, C., Doumpos, M. and Zopounidis, C. (2003). Using Client Performance

Measures to Identify Pre-engagement Factors Associated with Qualified Audit Reports

in Greece. The International Journal of Accounting, Vol. 38, Νο. 3, pp. 267-284.

32. Floropoulos, I., Negakis, C. and Spathis, C. (2003). Financial Disclosure in the Board of

Directors’ Management Report and Annex. The Southeuropean Review of

Business Finance & Accounting, Vol. 1, No. 1, pp. 121-136.

33. Spathis, C. (2003). Audit Qualification, Firm Litigation, and Financial Information: An

Empirical Analysis in Greece. International Journal of Auditing, Vol. 7, No. 1, pp.

71-85.

34. Spathis, C., and Ananiadis, J. (2003). Assessing the Benefits of Technological Change:

The Case of an ERP System. In C. Rusu (Ed.). Management of Technological

Changes, Vol. 1, pp. 147-152.

35. Spathis, C., Kosmidou, K. and Doumpos, M. (2002). Assessing Profitability Factors in the

Greek Banking System: A Multicriteria Methodology. International Transactions

in Operational Research, Vol. 9, No. 5, pp. 517-530.

36. Spathis, C., Doumpos, M. and Zopounidis, C. (2002). Detecting Falsified Financial

Statements: A Comparative Study Using Multicriteria and Multivariate Statistical

Techniques. The European Accounting Review , Vol. 11, No. 3, pp. 509-535.

4

37. Spathis, C. (2002). Detecting False Financial Statements using Published Data: Some

Evidence from Greece. Managerial Auditing Journal, Vol. 17, Νο. 4, pp. 179-191.

38. Petridou, E. and Spathis, C. (2001). Designing Training Interventions: Human or

Technical Skills Training? International Journal of Training and Development,

Vol. 5, No. 3, pp. 185-195.

39. Spathis, C., Petridou, E. and Glaveli, N. (2001). An Empirical Study of Service Quality

Perspectives in Public and Private Banks. In C. Zopounidis (Ed.). New Trends in

Banking Management, Springer Physica Verlag, pp. 3-19.

40. Spathis, C., Doumpos, Μ. and Zopounidis, C. (2000). Detecting Falsified Financial

Statements Using Multicriteria Analysis: The Case of Greece. Foundations of

Computing and Decis ion Sciences, Vol. 25, No. 3, pp. 193-208.

41. Kosmidou, K. and Spathis, C. (2000). Euro and Profitability of Greek Banks. European

Research Studies Journal, Vol. 3, No. 3-4, pp. 43-56.

42. Spathis, C. (1999). Job Satisfaction and Employment Characteristics of Independent

Accountants in Greece. Spoudai, Vol. 49, No. 1-4, pp. 77-91.

43. Floropoulos, I., Spathis, C., Kousenidis, D. and Negakis, C. (1998). Business and

Economic Education - Criteria for Choice of Studies and Student Expectations, In C.

Zopounidis and P. M. Pardalos (Eds.). Managing in Uncertainty: Theory and

Practice, Kluwer Academic Publishers, pp. 63-72.

44. Spathis, C. (1997). Segment Reporting: Theoretical Analysis and Empirical Approach in

Greek Enterprises. The European Accounting Review , Vol. 6, No. 4, pp. 804-807.

45. Spathis, C. (1997). Multivariate Analysis in Segment Reporting by Large Industrial Firms

in Greece, In C. Zopounidis (Ed.). New Operat ional Approaches for Financial

Modell ing, Springer Physica Verlag, pp. 349-364.

46. Spathis, C., Negakis, C. and Floropoulos, I. (1994). Selecting and Defining Segments in

Segmented Reporting. Vezetestudomany (Journal of Management Science),

Vol. 25, No. 1, pp. 57-61.

47. Floropoulos, I., Spathis, C. and Kousenidis, D. (1994). Proposed Variation in Accounting

to Meet the Impact of Inflation. Vezetestudomany (Journal of Management

Science), Vol. 25, No. 1, pp. 72-76.

48. Σπαθής, Χ. (1994). Παρακολούθηση των Παγίων Επενδύσεων στην Επιχείρηση.

Διαδικασία Παρακολούθησης των Παγίων Επενδύσεων μέσω Προϋπολογιστικών

Μεθόδων και Απολογιστικού Ελέγχου. Επιστημονική Επετηρίδα Τμήματος

Οικονομικών Επιστημών,Τόμος Σ. Πουλόπουλου, ΑΠΘ, σελ. 737-755.

Conferences

1. Kanellou, Α., and Spathis, C., (2015). Effects on Firm Performance after ERP

Implementation in terms of Financial and Non-Financial Measures, International

Conference on Business & Economics of the Hellenic Open University, February 6-7,

Athens.

5

2. Georgakopoulou, E., and Spathis, C., (2014). Impact of International Financial Reporting

Standards adoption on Greek listed firms’ financial statements, 13th

Hellenic Finance

and Accounting Association Conference, Volos, 12-13 December.

3. Boskou, G., and Spathis, C., (2014). Internal Audit Assessment: A state of the art,

Hellenic Open Business Administration (HOBA) International Conference, Athens, 8-9

March.

4. Manganaris, P., Spathis, C., and Dasilas, A. (2013). Examining the relationship between

value relevance and conservatism in the European Banking Sector, 12th

Hellenic

Finance and Accounting Association Conference, Thessaloniki, 13-14 December.

5. Tsipouridou, M., and Spathis, C., (2013). Auditor independence and earnings

management in post-IFRS Greece: a content analysis of audit qualifications and

empirical investigation, 36th

European Accounting Association Annual Congress, Paris,

France, 6-8 May.

6. Kanellou, A., and Spathis, C., (2011). The impact of consultant services and BPR on ERP

implementation and performance: assessing the technological changes benefits, 7th

International Conference Management of Technological Changes – MTC 2011,

Alexandroupolis, Greece, 1-3 September, Book 1, pp. 389-392.

7. Tsipouridou, M., and Spathis, C., (2011). Earnings Management and Auditor Reporting

in a IFRS Context: An Empirical Analysis, 34th European Accounting Association Annual

Congress, Rome, Italy, 20-22 April.

8. Λιάρου, Λ., Σπαθής, Χ., (2011). Η διαφθορά στην Ελλάδα μέσω της αντίληψης των

Λογιστών – Φοροτεχνικών, Proceedings of the International Conference on

International Business- ICIB 2011, Thessaloniki, 20-22 May, pp. 309-328.

9. Kanellou, A., and Spathis, C., (2011). Accounting Benefits and Satisfaction in an ERP

Environment, Proceedings of the 8th

International Conference on Enterprise Systems,

Accounting and Logistics, Thassos, Greece, 10-12 July, pp. 360-376.

10. Tsipouridou, M., Spathis, C., and Floropoulos, J., (2010). Discretionary Accruals and

Auditor Reporting in Greece, Proceedings of 3rd

International Conference on Accounting

and Finance, Skiathos Island, Greece, 25th

– 28th

August, pp. 278-301.

11. Georgakopoulou, E., Spathis, C., and Floropoulos, J., (2010). The influence of IFRS on

the financial statements and the chartered auditors’ certificates: evidence from the

Greek sector of food and beverage, 9th Special Conference of the Hellenic Operational

Research Society, Agios Nicolaos, Crete, Greece, 27-29 May, pp. 1-17.

12. Kanellou, A., and Spathis, C., (2010). Τhe impact of ERP systems on accounting: an

empirical evidence, Proceedings of 1ST

International Conference on Business &

Economics, ACT, Thessaloniki, Greece, May 6-8, pp. 894-908.

13. Spathis, C., and Tsipouridou, M., (2010). Audit Opinion, Audit Firm and Financial

Information in IFRS Context, Proceedings of 1ST

International Conference on Business &

Economics, ACT, Thessaloniki, Greece, 6-8 May, pp. 351-365.

14. Kanellou, A., and Spathis, C., (2010). Internal Audit in Enterprise System Environment,

Proceedings of the 8th European Academic Conference on Internal Audit and Corporate

Governance, University of the Aegean, Chios Island, Greece, 21-23 April, pp. 111-118.

6

15. Moschidis, O., Spathis, C., and Floropoulos, J. (2009). Query evaluation of TAXIS

usefulness, using Data Analysis methods, 5th

Panhellenic Data Analysis Conference with

International Participation, Book of abstracts, 10-12 September, Rethimno, Crete, p.

31.

16. Kanellou, A., and Spathis, C. (2009). ERP systems and healthcare organizations: A

review, 13th

Surgical Week Congress, Athos Palace, Chalkidiki, Greece, 26-31 July.

17. Kanellou, A., and Spathis, C. (2009). ERP systems and auditing: a review, Proceedings of

the 6th

International Conference on Enterprise Systems, Accounting and Logistics,

Thessaloniki, Greece, May 18-19, pp. 174-188.

18. Georgakopoulou, E., Spathis, C., and Floropoulos, J. (2008). The transition phase from

Greek GAAP to IFRS: Evidence from the Greek industrial sector, 7th

Conference of

Hellenic Finance and Accounting Association, Chania, 12-13 December.

19. Georgakopoulou, E., Spathis, C., and Floropoulos, J. (2008). The adoption of IFRS vs

National Accounting Standards: The case of Greek Industrial Sector, 2nd

International

Conference on Accounting and Finance, Thessaloniki, 28th

– 30th

August.

20. Spathis, C., and Georgakopoulou, E. (2008). The adoption of IFRS in South Eastern

Europe: the case of Greece, 7th Annual Conference, of European Economic and Finance

Society, Prague, May 22nd

– 25th

.

21. Manganaris, P. and Spathis, C. (2007). Introductory Accounting Students’ Perceptions

of the Accounting Course and the Accounting Profession: Evidence from Greece, The

Balkan Countries 1ST

International Conference on Accounting and Auditing (BCAA),

Edirne, Turkey, 7-9 March.

22. Floropoulos, J., Spathis, C., Halvatzis, D. and Tsipouridou, M. (2007). User Satisfaction

from Greek Tax Information Systems, The Balkan Countries 1ST

International Conference

on Accounting and Auditing (BCAA), Edirne, Turkey, 7-9 March.

23. Spyridaki, A. and Spathis, C. (2007). Selection and functioning of external auditors:

Empirical findings from the euro-area central banks, Abstracts of the 30th

European

Accounting Association Congress. Lisbon, Portugal, April 25-27, p. 287.

24. Kirkos, E., Spathis, C., and Manolopoulos, Y. (2007). Applying Data Mining

Methodologies for Auditor Selection, Proceedings of the 11th

Panhellenic Conference in

Informatics (PCI 2007) “Current Trends in Informatics”, Patras, May 18-20, Volume A’

pp. 165-177.

25. Matiaki, A. and Spathis, C. (2007). A Data Mining Approach for the Identification of

Audit Opinions, Proceedings of the 4th

International Conference on Enterprise Systems,

Accounting and Logistics. Corfou, Greece, July 9-10, pp. 198-210.

26. Kanellou, A., and Spathis, C. (2007). ERP systems and Accounting: Assessing the

benefits, Proceedings of the 4th

International Conference on Enterprise Systems,

Accounting and Logistics. Corfou, Greece, July 9-10, pp. 217-228.

27. Floropoulos, J., Spathis, C. Halvatzis, D. and Tsipouridou, M. (2007). Information

Technology Acceptance of Greek Governmental Taxation System, Proceedings of the

10th

Toulon – Verona Conference, Thessaloniki, September, 3-4. pp. 212-224.

7

28. Tsipouridou, M., and Spathis, C., (2007). Quality of Financial Statements: Evidence from

Greece. A review of the literature, 6th

Conference of Hellenic Finance and Accounting

Association, Patras 14-15 December.

29. Κirkos, E., Spathis, C., Nanopoulos, A. and Manolopoulos, Y. (2006). Predicting Qualified

Auditor's Opinions: a Data Mining Approach, 10th

East-European Conference on

Advances in Databases and Information Systems, Proceedings of the 2nd ADBIS

Workshop on Data Mining and Knowledge Discovery, Thessaloniki, Greece, September

3-7, pp. 26-36.

30. Manganaris, P., and Spathis, C. (2006). Introductory accounting students’ perceptions

of the accounting course and the accounting profession: The case of Greece, Abstracts

of the 10th

World Congress of Accounting Educators and the 3rd

Annual International

Accounting Conference, Istanbul, Turkey, 9-11 November, p. 28.

31. Glaveli, N., Petridou, E., Liassides, C. and Spathis, C. (2005). Bank Service Quality in the

Balkans. International Conference Managing Global Trends and Challenges in a

Turbulent Economy, Chios, Greece, October 13-15.

32. Kirkos, E., Spathis, C. and Manolopoulos, Y. (2005). Detection of Fraudulent Financial

Statements through the use of Data Mining Techniques. Proceedings of the 2nd

International Conference on Enterprise Systems and Accounting. Thessaloniki, Greece,

July 11-12, pp. 310-325.

33. Petridou, E., Spathis, C., Glaveli, N. and Liassides, C. (2005). Bank service quality:

Empirical evidence from Greek and Bulgarian customers. Proceedings of the

International Conference on Marketing and Development, Thessaloniki, Greece, June 8-

11.

34. Caramanis, C., and Spathis, C. (2005). Auditee and Audit Firm Characteristics as

Determinants of Audit Qualifications: Evidence from the Athens Stock Exchange.

Abstracts of the 28th

European Accounting Association Congress. Göteborg, Sweden,

May 18-20, p. 109.

35. Gaganis, C., Pasiouras, F., Spathis, C. and Zopounidis, C. (2005). An Application of k-

Nearest Neighbours in Audit Report: Empirical Evidence from the UK. Abstracts of the

28th

European Accounting Association Congress. Göteborg, Sweden, May 18-20, p. 105.

36. Spathis, C. (2004). Enterprise Systems Implementation and Accounting Benefits.

Proceedings of the 1st

International Conference on Enterprise Systems and Accounting.

Thessaloniki, Greece, September 3-4, pp. 129-147.

37. Σπαθής, Χ. (2004). Παράγοντες Κινδύνου που Συνδέονται με Παραποιημένες

Χρηματοοικονομικές Καταστάσεις στην Ελλάδα. Πρακτικά 9ου

Διεθνούς Συνεδρίου

Εταιρείας Οικονομολόγων Θεσσαλονίκης. Θεσσαλονίκη, 23-25 Σεπτεμβρίου, σελ. 247-

268.

38. Σπαθής, Χ. (2004). Χρήση Τεχνολογιών Πληροφορίας και Επικοινωνίας από Φοιτητές

Επιχειρηματικών Σπουδών. Πρακτικά 4ου

Πανελληνίου Συνεδρίου με Διεθνή

Συμμετοχή. Οι Τεχνολογίες της Πληροφορίας και της Επικοινωνίας στην Εκπαίδευση,

Αθήνα. 29 Σεπτεμβρίου – 3 Οκτωβρίου, Τόμος Β’, σελ. 655-660.

39. Spathis, C., Doumpos, M. and Zopounidis, C. (2003). A Multicriteria Discrimination

Approach to Model Qualified Audit Reports. Τεύχος Περιλήψεων 16ου

Εθνικού

8

Συνεδρίου Ελληνικής Εταιρείας Επιχειρησιακών Ερευνών, Λάρισα, 25-27 Σεπτεμβρίου,

σελ. 44.

40. Spathis, C., and Ananiadis, J. (2003). Assessing the Benefits of Technological Change:

The Case of an ERP System. 3rd

International Conference on the Management of

Technological Changes. Chania, Greece, August 29-30.

41. Spathis, C., and Constantinides, S. (2002). ERP Systems and Management Accounting

Practice. Proceedings of the 3rd

Conference on New Directions in Management

Accounting: Innovations in Practice and Research, EIASM - European Institute for

Advanced Studies in Management. Brussels, Belgium, December 12-14, Vol. 2, pp.

1007-1020.

42. Αναστασίου, Θ. και Σπαθής Χ. (2002). Φορολογική Επιβάρυνση και Διαθέσιμο

Εισόδημα ανά Εισοδηματική Κατηγορία. Πρακτικά 8ου

Διεθνούς Συνεδρίου Εταιρείας

Οικονομολόγων Θεσσαλονίκης. Θεσσαλονίκη, 3-5 Οκτωβρίου, σελ. 257-272.

43. Spathis, C., Doumpos, M. and Zopounidis, C. (2002). On the Use of a Multi-Criteria

Discrimination Approach in Modeling Qualified Audit Reports. Proceedings of the 30th

International Conference on Computers & Industrial Engineering. In Ch. Papadopoulos,

and E. Triantaphyllou, (Eds.), Tinos Island, Greece, June 28-July 2, Vol. II, pp. 851-856.

44. Spathis, C., and Ananiadis J. (2002). Impact of Accounting Information System in

Improving Efficiency of a State University. Abstracts of the 25th

European Accounting

Association Congress. Copenhagen, Denmark, April 25-27, p. 217.

45. Floropoulos, I., Negakis, C. and Spathis, C. (2002). Disclosure in the Management

Discussion Report and Annex by Listed and Not-Listed Companies. Abstracts of the 25th

European Accounting Association Congress. Copenhagen, Denmark, April 25-27, p. 138.

46. Spathis, C. (2001). Audit Opinion Decision, Firm Litigation, and Financial Data: An

Empirical Analysis. Proceedings Book of the European Auditing Research Network

Symposium. Wuppertal, Germany, October 26-27, pp. 266-280.

47. Spathis, C., Doumpos, M. and Zopounidis, C. (2001). How to Model the Qualified Audit

Reports: A Multicriteria Decision Aid Methodology. Proceedings Book of the 4th

International Symposium on Investments and Economic Recover. Bucuresti, May 24-26,

pp. 500-518.

48. Spathis, C., Kosmidou, K. and Hatas, D. (2001). Accounting Information Systems and

Intelligent Systems: A Framework for Continuous Online Auditing. Congress

Proceedings Book of the 24th

European Accounting Association. Athens, Greece, April

18-20, p. 400.

49. Spathis, C., Doumpos, M. and Zopounidis, C. (2001). Qualified Audit Reports: Evidence

from Greece. Congress Proceedings Book of the 24th

European Accounting Association.

Athens, Greece, April 18-20, p. 125.

50. Spathis, C., Ananiadis, J. and Tsaklanganos A. (2001). Accounting Systems Reform: The

Case of a Large Greek University. Congress Proceedings Book of the 24th

European

Accounting Association. Athens, Greece, April 18-20, p. 315.

9

51. Floropoulos, I., Negakis, C. and Spathis C. (2001). Financial Information in the Board of

Directors’ Management Report. Congress Proceedings Book of the 24th

European

Accounting Association. Athens, Greece, April 18-20, p. 194.

52. Spathis, C., Kosmidou, Κ. and Doumpos, M. (2001). Assessing Profitability Factors in the

Greek Banking System: A Multicriteria Methodology. Book of Abstracts of the 10th

IFORS Special Conference - New Trends in Banking Management, Athens, Greece, April

1-3, p. 9.

53. Glaveli, N., Petridou, E. and Spathis, C. (2001). Service Quality Perspectives and

Profitability: An Empirical Study of Greek Banks. Book of Abstracts of the 10th

IFORS

Special Conference - New Trends in Banking Management. Athens, Greece, April 1-3, p.

18.

54. Floropoulos, I., Negakis, C. and Spathis, C. (2000). Financial and Accounting Information

Given in the Management Discussion Report and Annex. Proceedings of the 7th

International Congress of Economic Society of Thessaloniki – Economic and Financial

Developments in the Era of the Euro. Kavala, Greece, October 12-14, pp. 247-254.

55. Spathis, C., Zopounidis, C. and Doumpos, M. (2000). Detecting Falsified Financial

Statements: A Comparative Study Using Multicriteria and Multivariate Statistical

Techniques. Proceedings of the VII Congress of SIGEF – International Association for

Fuzzy Set Management and Economy. Chania, Greece, September 18-20, pp. 109-125.

56. Spathis, C., Zopounidis, C. and Doumpos, M. (2000). Detecting Falsified Financial

Statements Using Multicriteria Analysis: The Case of Greece. European Financial

Management Association Conference. Athens, Greece, June 28th

– July 1st

. Επίσης έχει

δημοσιευθεί στο ηλεκτρονικό περιοδικό Auditing, Lit igation and Tax (2001). Vol.

5, No. 1, of SSRN - Social Science Research Network, www.ssrn.com, pp. 1-27.

57. Spathis, C. (2000). Using Published Data to Identify factors Associated with Falsified

Financial Statements. Abstracts of the 23rd

European Accounting Association Congress.

Munich, Germany, March 29-31, p. 195.

58. Floropoulos, I., Negakis, C. and Spathis, C. (2000). Additional Accounting Information

and the Required Content of Disclosures Given in the Annex. Abstracts of the 23rd

European Accounting Association Congress. Munich, Germany, March 29-31, p. 401.

59. Spathis, C. and Kosmidou, K. (2000). Differences of Efficiency and Competitiveness in

Small and Large Greek Banks Using Accounting Data. Abstracts of the 23rd

European

Accounting Association Congress, Munich, Germany, March 29-31, p. 377.

60. Petridou, E. and Spathis, C. (1999). Designing Training Interventions in the Public

Sector. Proceedings of the International Conference - Preparing the Manager of the 21st

Century, University of Macedonia. Thessaloniki, Greece, December 16-18, Vol. II, pp.

23-34.

61. Floropoulos, I., Negakis, C. and Spathis, C. (1999). Incremental Accounting Information

Content of Required Disclosures Contained in Appendage. Proceedings of the

International Conference - Preparing the Manager of the 21st

Century, University of

Macedonia. Thessaloniki, Greece, December 16-18, Vol. I, pp. 261-270.

62. Spathis, C. and Kosmidou, K. (1999). Competitiveness of Small & Large Greek Banks: An

Investigation. Proceedings of the International Conference - Preparing the Manager of

10

the 21st

Century. University of Macedonia, Thessaloniki, Greece, December 16-18, Vol.

I, pp. 205-218.

63. Kosmidou, K. and Spathis, C. (1999). The Euro Impact on the Income Statement of the

Greek Banks: Cost-Benefit Analysis. 6th

Annual Conference on Multinational Finance

Society, Toronto, Canada, July 7-10.

64. Kousenidis, D., Spathis, C. and Panetsos, E. (1998). Growth Prospects in the Greek

Capital Market by Introducing New Financial Instrument: Trends and Opportunities. 6th

International Conference - Globalisation and Euro: The New Economic Environment.

Economic Society of Thessaloniki. Komotini, Greece, October 1-3.

65. Floropoulos, I., Spathis, C., Kousenidis, D. and Negakis C. (1997). Business and

Economic Education - Criteria for Choice of Studies and Student Expectations. Best

Papers Proceedings of VI International Conference of AEDEM. The European Association

of Management and Business Economics. Chania, Greece, September 15-17, pp. 517-

523.

66. Spathis, C. (1996). Multivariate Analysis in Segment Reporting by Large Industrial Firms

in Greece. 19th

Meeting of the EURO Working Group on Financial Modeling. Chania,

Greece, November 28-30.

67. Kousenidis, D., Negakis, C. and Spathis, C. (1996). Accounting Numbers and Yields in

Valuation and Analytical Derivation of an Accounting - Based Asset Pricing Model. 3rd

Annual Conference on Multinational Finance Society. Washington D.C. U.S.A., June 20-

22.

Other Publications (In Greek)

1. Σπαθής, Χ., Δούμπος, Μ. και Ζοπουνίδης, Κ., (2004). Παραποίηση Οικονομικών

Καταστάσεων και Έλεγχος. Δελτίον Διοικήσεως Επιχειρήσεων. Tεύχος 349,

Νοέμ.-Δεκ., σελ. 115-117.

2. Σπαθής, Χ., Πετρίδου, Ε. και Γλαβέλη, Ν., (2003). Διοίκηση Ποιότητας στον Τραπεζικό

Τομέα: Μια Εμπειρική Μελέτη στις Ελληνικές Τράπεζες. Δελτίον Ένωσης

Ελληνικών Τραπεζών. Τεύχος 32, Ιαν.-Μάρτ., σελ. 101-110.

3. Αναστασίου, Θ. και Σπαθής, Χ., (2003). H Ανάγκη Ανακατανομής των Φορολογικών

Βαρών στις Διάφορες Επαγγελματικές Κατηγορίες Φορολογουμένων. Δελτίο

Φορολογικής Νομοθεσίας. Tεύχος 1265, Ιανουάριος, σελ. 5-16.

4. Σπαθής, Χ. (2002). Εμπειρική Διερεύνηση της Παραποίησης Οικονομικών

Καταστάσεων. Λογιστής. Tεύχος 570, Σεπτέμβριος, σελ. 1286-1294.

5. Σπαθής, Χ. (1996). Χαρακτηριστικά Απασχόλησης Λογιστών. Εμπειρική Μελέτη στα

Λογιστικά Γραφεία. Λογιστής. Tεύχος 502, Δεκέμβριος, σελ. 1724-1732.

6. Σπαθής, Χ. (1991). Αιτίες της Φοροδιαφυγής στην Ελλάδα. Δελτίο Φορολογικής

Νομοθεσίας. Tεύχος 982, Μάρτιος, σελ. 375-380 και Tεύχος 983, Απρίλιος, σελ. 458-

463 & 465.

11

7. Σπαθής, Χ. (1991). Προς Εκσυγχρονισμό του Συστήματος Αποσβέσεων των Παγίων

Στοιχείων. Λογιστής. Τεύχος 437, Φεβρουάριος, σελ. 161-167.

8. Σπαθής, Χ. (1988). Καινοτόμο Προϊόν και Διαδικασία Ανάπτυξής του. Δελτίον

Διοικήσεως Επιχειρήσεων. Tεύχος 251, Δεκέμβριος, σελ. 50-55 & 72.